因?yàn)楹芏嗤瑢W(xué)都是第一次參加AICPA考試,所以對(duì)于AICPA考試科目的內(nèi)容可能了解的還不是很多,所以澤稷小編今天就打算借這個(gè)機(jī)會(huì)來好好的為同學(xué)們介紹一下,有打算報(bào)考AICPA考試的同學(xué)可要認(rèn)真的看看了!
1.AICPA每科考多長(zhǎng)時(shí)間?
》》Auditing&Attestation審計(jì):?jiǎn)雾?xiàng)選擇題組(占50%)和模擬案例題組(占50%)4小時(shí)
》》Financial Accounting&Reporting財(cái)務(wù)會(huì)計(jì)與報(bào)告:?jiǎn)雾?xiàng)選擇題組(占50%)和模擬案例題組(占50%)4小時(shí)
》》Regulation法規(guī):?jiǎn)雾?xiàng)選擇題組(占50%)和模擬案例題組(占50%)4小時(shí)
》》Business Environment&Concepts商業(yè)環(huán)境:?jiǎn)雾?xiàng)選擇題組(占50%)、模擬案例題組(占35%)和寫作題組(15%)4小時(shí)
2.各科知識(shí)點(diǎn)比重
Financial Accounting&Reporting
》》Conceptual Framework,Standards,Standard Setting,and Presentation of Financial Statements(17%-23%)
》》Recognition,Measurement,Valuation,Calculation,Presentation,and Disclosures(27%-33%)
》》Specific Transactions,Events and Disclosures:Recognition,Measurement,Valuation,Calculation,Presentation,and Disclosures(27%-33%)
》》Governmental Accounting and Reporting(8%-12%)
》》Not-for-Profit(Nongovernmental)Accounting and Reporting(8%-12%)
Auditing&Attestation
》》Engagement Acceptance and Understanding the Assignment(12%-16%)
》》Understanding the Entity and Its Environment(including Internal Control)(16%-20%)
》》Performing Audit Procedures and Evaluating Evidence(16%-20%)
》》Evaluating Audit Findings,Communications,and Reporting(16%-20%)
》》Accounting and Review Services Engagements(12%-16%)
》》Professional Responsibilities(16%-20%)
Business Environment and Concepts
》》Corporate Governance(16%-20%)
》》Economic Concepts and Analysis(16%-20%)
》》Financial Management(19%-23%)
》》Information Systems and Communications(15%-19%)
》》Strategic Planning(10%–14%)
》》Operations Management(12%-16%)
Regulation
》》Ethics,Professional,and Legal Responsibilities(15%-19%)
》》Business Law(17%-21%)
》》Federal Tax Process,Procedures,Accounting,and Planning(11%-15%)
》》Federal Taxation of Property Transactions(12%-16%)
》》Federal Taxation of Individuals(13%-19%)
》》Federal Taxation of Entities(18%-24%)
以上就是本次澤稷小編為同學(xué)們帶來的全部信息了,大家如果對(duì)于AICPA考試方面還有什么疑問或者想要了解的信息都可以通過我們澤稷網(wǎng)校的官網(wǎng)進(jìn)行查詢哦!
相關(guān)資訊:你應(yīng)該知道的關(guān)于AICPA的常識(shí)